Literature Review: the Effect of Company Size, Company Growth, and Company Liquidityon Going Concern Audit Opinion

Literature Review: the Effect of Company Size, Company Growth, and Company Liquidityon Going Concern Audit Opinion

Going Concern Audit Opinion, Company Size, Company Growth, and Company Liquidity

Factors affecting going concern audit opinions have always been the focus of academic research. This article categorizes relevant previous research in Indonesia and analyzes several variables affecting audit opinion. This article examines the relationship or effectof company size, company growth, and company liquidity ongoing concern audit opinions, a study of auditing literature. This article aims to build a hypothesis of the effectbetween variables to be used in further research. This literature study shows the following results: 1) Companysize has a negative effect on goingconcern audit opinion; 2) Company growth has a negative effect on going concern audit opinion; 3) Company liquidity has a negative effect on going concern audit opinion. This article provides a reference for more in-depth research on the factors affecting going concern audit opinions

Wiwiek Winarta1, Cris Kuntadi2

https://dinastipub.org/DIJEFA/article/view/1438/1001

Universitas Bhayangkara Jakarta Raya

5 October2022

Wiwiek Winarta

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